How will the following items be presented in the ‘Income and Expenditure Account’ of a club for the year ending 31st March, 2019 and the Balance Sheet as on that date?

Tournament Fund on 1st April, 20183,00,000
10% Tournament Fund Investments on 1st April, 20183,00,000
Interest received on Tournament Fund Investments30,000
Sale of Tournament Tickets75,000
Tournament prizes awarded60,000

Marks-3, CBSE:2019-20/Comp/01,02,03/Q-14*